Source-cited draft: corporate income tax for Armenia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax rate
18Tax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia/corporate/taxes-on-corporate-income
Tax base
Gross income less documented, necessary, business-related deductible expensesTax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia/corporate/taxes-on-corporate-income
Investment funds & securitisation foundations
0.01Tax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia/corporate/taxes-on-corporate-income
Turnover tax regime
Replaces CIT and VAT for eligible SMEs; rates of 1.5%, 3.5%, 5%, 6%, 10%, 20% or 25% depending on activity typeTax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia/corporate/other-taxes
Micro-entrepreneurship turnover ceiling
24,000,000Tax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia/corporate/taxes-on-corporate-income
Withholding tax on dividends (non-residents)
5Tax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia
Withholding tax on interest (non-residents)
10Tax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia
Withholding tax on royalties (non-residents)
10Tax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia
Provincial / local income taxes
None — Armenia has no provincial or local income taxesTax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia/corporate/taxes-on-corporate-income
CIT return deadline
20 April following the tax yearTax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia
Advance / estimated CIT payments
Quarterly, due by the 20th day of the last month of each quarterTax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Resident companies and non-residents with a permanent establishment pay corporate income tax at 18% on net profit. SMEs may instead fall under the turnover-tax or micro-business regimes. Non-resident withholding applies to dividends, interest and royalties.
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Other Armenia computations in the OpenAccountants Tax Library.